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This paper analyzes the effects of disclosing corporate tax reports on both financial markets' performance and tax revenue. To this end, we characterize the optimal auditing policy of the tax enforcement agency and the optimal tax reporting strategy of a fi rm. The manager of the fi rm has the...
Persistent link: https://www.econbiz.de/10012856302
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …
Persistent link: https://www.econbiz.de/10011799261
This paper presents some stylised facts about the book-tax gap, i.e., the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of...
Persistent link: https://www.econbiz.de/10012732784
The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a …
Persistent link: https://www.econbiz.de/10013083912
This study explored the factors that can influence the timeliness of financial reporting in Nigeria using a sample of 33 financial institutions (2005-2008). The Generalized Least Square (GLS) regression method was used for the estimation and the results reveal that on the average, the sampled...
Persistent link: https://www.econbiz.de/10013021936
We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and market reaction is moderated...
Persistent link: https://www.econbiz.de/10012511894
Persistent link: https://www.econbiz.de/10014341050
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...
Persistent link: https://www.econbiz.de/10011568602
Persistent link: https://www.econbiz.de/10011648723
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011806017